内部控制活动评估

Internal controls have been developed for department specific operations.

  • 大学政策3010内部控制: http://phdkau.hrfjk.com/about/policiesandprocedures/university/3000/3010

  • 大学审核员网站-内部监控: http://phdkau.hrfjk.com/about/compliance/internal-auditing/internal-controls

    • 内部控制是为实现组织的目标和目标提供合理保证的方法和程序.

    • 例子:

      • Authorized signatures should be on all purchase orders, travel vouchers, key request forms, etc.; validation that the person signing the form is an authorized signee for the department.

      • Segregation of duties - The petty cash custodian maintains funds and submits 收据 for reimbursement; the review of 收据 and approval of reimbursement is performed by someone other than the custodian; receipting, 记录, and reconciliation of funds should not be under the complete control of one individual.

固定资产妥善保管和盘点.

  • 大学政策3400固定资产控制: http://phdkau.hrfjk.com/about/policiesandprocedures/university/3000/3400

  • It is the responsibility of Budget Unit Directors to maintain oversight, accountability and safeguarding of capitalized and ETF equipment that is assigned to them. When a Budget Unit Director does not exercise due care and maintain custody of the asset, 然后，预算可按资产当前未折旧价值或重置成本中较小者计提.

  • 部门必须挂失, 将被盗或被破坏的设备交给最靠谱的网赌软件警察局，并将警方报告副本转发给总会计办公室.

Records are disposed of once the applicable retention schedule has been met.

Records are disposed of once the applicable retention schedule has been met.

员工提交每个工资期的Web Time Entry信息，审批人在截止日期之前验证这些信息.

  • 工资程序: http://phdkau.hrfjk.com/facultystaff/employee-services/compensation/payroll/web-time-entry/types

  • 为了让员工在每个工资周期都能得到报酬, it is critical that timesheets be submitted and approved by the published deadlines. Approvers (or proxies) are required to approve timesheets EACH pay period by the approval deadline. 当员工向审批者提交web时间表时, the employee is certifying that the hours worked are a true and accurate record of their time.

员工提交每个工资期的Web Time Entry信息，审批人在截止日期之前验证这些信息.

  • 工资程序: http://phdkau.hrfjk.com/facultystaff/employee-services/compensation/payroll/web-time-entry/types

  • 为了让员工在每个工资周期都能得到报酬, it is critical that timesheets be submitted and approved by the published deadlines. Approvers (or proxies) are required to approve timesheets EACH pay period by the approval deadline. 当员工向审批者提交web时间表时, the employee is certifying that the hours worked are a true and accurate record of their time.

横幅预算帐目核对.

  • University Policy 3001 Responsibility of Budget Unit Directors on Use of Funds (Expenditures): http://phdkau.hrfjk.com/about/policiesandprocedures/university/3000/3001

  • 预算单位主任负责并负责与各自部门/学院或单位有关的所有预算和财政事项. Reconciling budgets in Banner is the best way to find errors and discrepancies. Reconciliations also help departments manage their budgets and defend against overspending.

Original 收据 are always retained by purchase card holders.

应急计划是完整的，每年更新一次.

  • 大学政策1021应急管理政策: http://phdkau.hrfjk.com/about/policiesandprocedures/university/1000/1021

  • 所有的大学建筑都要求保持电流, 所有危险建筑物紧急行动计划(EAP). 应急行动计划是促进个人或部门在所有危险事件/紧急情况/事件期间采取应急行动的书面框架.
     
  • 具有基本程序功能的大学单位(例如.e., 那些在大学连续性计划内被指定为履行任务基本职能和/或主要业务职能的单位，必须维持现行的部门/单位连续性计划. 连续性计划确定部门任务的基本职能，并详细说明主要业务职能和资源(例如.g., 设施, 人力资本, and IT) needed to perform these functions when normal operations are disrupted. 部门主管将指定一个联系人与OEM合作，每年完成/更新其连续性计划. 作为最佳实践, 鼓励所有其他大学部门/单位在OEM支持下制定部门/单位连续性计划.

Employees seek permission for outside employment or consulting.

Written policies and procedures match actual day-to-day procedures.

  • Department best practices require written procedures and actual procedures match. This ensures smooths turnovers for new employees and awareness of department's approved procedures.

我们充分意识到数据所有者和系统所有者对我们拥有的信息技术的责任, 经营或承包.

员工及时通过Chrome River提交差旅报销文件，原始文件在部门内保留三年. 国际旅行在旅行开始前被批准.

  • 有关所有旅行指南的列表: http://phdkau.hrfjk.com/facultystaff/university-business/travel/guidelines

  • 报销差旅费的常见错误:

    • Failure to attach a cost analysis for personal vehicle usage for daily mileage at 200 miles or more.

    • No supporting bills, 收据, invoices - be sure to provide a zerobalance hotel bill. 付款方式是必需的项目，可以与小额采购收费卡- Pcard采购.

    • 没有在费用报告中记录的住宿和/或膳食费用过高的理由-必需-必须由预算单位主任或财务助理副校长/大学财务总监批准.

审核每个工资期发给预算单位主任的工资报告，以核实只支付当前员工的工资. If errors are found, department should contract Payroll and 人力资源.

  • The following link contains a training handbook for Payroll topics: http://phdkau.hrfjk.com/content/dam/odu/offices/finance-office/docs/payroll-training.pdf

  • Departments should develop a mechanism for monitoring and tracking wages throughout the year. 预算办公室监控员工工资的花费，如果你超出预算金额，他们会联系你.

  • Banner是工资支出的官方记录, but the information could be incomplete if there are interface problems. 工资支出应每月核对一次. Hard-copy Banner payroll reports are no longer distributed each month. Payroll reports are available via ePrint for those with the appropriate access.

Supervisors formally evaluate employees at least on an annual basis.

合同管理员意识到他们的责任，并记录供应商满足了所有可交付成果.

  • ODU采购服务部的合同管理政策概述了对每位管理员的要求: http://phdkau.hrfjk.com/content/dam/odu/offices/procurement-services/docs/contractadmin-guideline-01262015.pdf

  • 合同管理员一般应是合同的最终用户或在采购中有既得利益的人，他将负责承包商适当遵守所有合同规格.

  • At a minimum, the contract administrator shall be responsible for ensuring that:

    • 审查和批准承包商就与履行合同有关的任何和所有服务提交的任何和所有发票,

    • the contract in use is valid as related to the contract term dates and renewal clauses, 当可适用,

    • 承包商按照合同要求及时提供货物和/或服务,

    • 合同文件已完成，且

    • 合同续订调查已经完成, 要么续约, 及时向采购处提供规格，以便重新招标，避免服务中断, 或者这些服务被认为不再必要.

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